Individual income tax companies that overcharge and underpay are tax evasion, and those with large amounts can be investigated for criminal responsibility. Taxpayers who forge, alter, conceal, destroy account books and vouchers without authorization, or overstay expenditure or omit or omit income in account books, or refuse to declare or make false tax returns after being notified by the tax authorities, and fail to pay or underpay the tax payable are tax evaders. If a taxpayer evades taxes, the tax authorities shall recover the taxes and late fees that he fails to pay or underpays, and impose a fine of not less than 50% but not more than five times the taxes that he fails to pay or underpays; If a crime is constituted, criminal responsibility shall be investigated according to law.
Legal basis: Article 203 of the Criminal Law of the People's Republic of China.
If a taxpayer who evades the crime of recovering tax arrears fails to pay the tax payable and adopts the means of transferring or concealing property, so that the tax authorities cannot recover the tax arrears, and the amount is more than 10,000 yuan but less than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also, or shall only, be fined not less than one time but not more than five times the tax arrears; If the amount is more than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than one time but not more than five times the unpaid tax.